Date ACCOUNT Ww in Pre-Bating Departm 547,000 un 32/5 Det Credi D ACCOUNT NO. Belance 1734 M Cr an are the 131,100 17,476 Hana Coffee Company Cest of Production Report-Roasting Department For the Honth Ended July 31 Inventory in pracy Started and com Temed to Parking Demely Inventory in ac C for in Ring Departm Cats assigned to audion Inventary in proces, Jay L Cate incred laced for by the Ring Depart Cats alated to and partially Iniry, July To compete inventary in Cat at commuted dy i work Started and mainly Tard to Hing Desentment in y Inventory in proses, ay t Whale Conversion Haterials Conve 0 0 0 000 2. Auming at the Judy a invatory latex 100 if it ma Chenge in Arct matena at per avant un Change in monter u Increase or Decrease Conversion manas and Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roast 31 ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 Bal., 7,700 units, 2/5 completed 17.248 31 Direct materials, 346,500 units 727,650 744.898 31 Direct labor 138,100 882,998 31 Factory overhead 34,580 917,578 31 Goods transferred, 347,000 units 31 Bal., 2 units, 1/5 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount is zero, ent Hana Coffee Company Cost of Production Report-Roasting Department Units charged to production: For the Month Ended July 31 Unit Information Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department 7.700 346,500 354,200 Units to be assigned costs: Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent uniti Equivalent Units Whole Direct Conversion Units Materials 7,700 4,620 Inventory in process. July 11 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to productions Inventory in process, July 1 Costs incurred in July Units Conversion Materials 7,700 4.620 Direct Materials Conversion Direct Materials Conversion Total 013 Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, July 1 balance To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department 000 000 2. Assuming that the July 1 work in process inventory includes $15,400 of direct materials, determine the increase or decrease in the cost per equivalent unit Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Increase or Decrease Amount